https://www.taxtmi.com/caselaws?id=336682 Refund claims under Notification No. 41/2007-ST were examined against objections of limitation and non-correlation of duty-paying documents with export documents. The matter was reconsidered because a later order in a similar case on comparable facts had sanctioned identical claims, showing that the earlier adverse view required fresh examination. The rejection was therefore set aside and the claims were remanded for de novo adjudication, with the appellant to be given an opportunity to present its case in the remand proceedings. The operative principle stated is that parity and fairness may justify fresh consideration where similarly placed refund claims have been allowed. en-us Mon, 18 Jul 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336682 Refund claims under Notification No. 41/2007-ST were examined against objections of limitation and non-correlation of duty-paying documents with export documents. The matter was reconsidered because a later order in a similar case on comparable facts had sanctioned identical claims, showing that the earlier adverse view required fresh examination. The rejection was therefore set aside and the claims were remanded for de novo adjudication, with the appellant to be given an opportunity to present its case in the remand proceedings. The operative principle stated is that parity and fairness may justify fresh consideration where similarly placed refund claims have been allowed. Case-Laws Service Tax Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336682